FAC Explorer

Finding 499008 (2023-003)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-09-27
Audit: 321795
Organization: County of Onondaga, New York (NY)
Auditor: Bonadio & CO LLP

AI Summary

  • Core Issue: The U.S. Department of Agriculture requires that a qualified CPA assess nutritional risk for WIC applicants, including specific measurements and tests.
  • Impacted Requirements: Compliance with 7 CFR sections 246.2 & 246.7(e) is essential, along with adherence to eligibility standards outlined in the Uniform Guidance.
  • Recommended Follow-up: Ensure that internal controls are in place to verify that all required assessments and documentation are completed accurately and timely.

Finding Text

U.S. Department of Agriculture Pass-through entities: NYS Department of Health Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) 10.557 Onondaga County Department of Health Program Year: 2023 Criteria: A competent professional authority, CPA must determine that the applicant is at nutritional risk. At minimum, the CPA must perform and/or document measurements of each applicant’s height or length and weight. In addition, a hematological test for anemia must be performed and documented at certification. Additionally, the determination of nutritional risk factor must be based on the current referral data provided by a competent professional authority who is not on the WIC staff. (7 CFR sections 246.2 & 246.7(e)) Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 499007 2023-003
    Material Weakness
  • 499009 2023-003
    Material Weakness
  • 499010 2023-002
    Material Weakness
  • 499011 2023-001
    Material Weakness
  • 1075449 2023-003
    Material Weakness
  • 1075450 2023-003
    Material Weakness
  • 1075451 2023-003
    Material Weakness
  • 1075452 2023-002
    Material Weakness
  • 1075453 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $792.45M
93.558 Temporary Assistance for Needy Families $33.06M
93.575 Child Care and Development Block Grant $32.28M
93.568 Low-Income Home Energy Assistance $16.21M
93.658 Foster Care Title IV-E $8.72M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $7.36M
93.659 Adoption Assistance $6.22M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4.32M
93.667 Social Services Block Grant $2.89M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.14M
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $2.05M
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $1.84M
20.205 Highway Planning and Construction $1.74M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.72M
93.563 Child Support Services $1.59M
14.900 Lead Hazard Reduction Grant Program $1.39M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $1.03M
93.926 Healthy Start Initiative $934,617
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $735,139
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $704,565
21.027 Coronavirus State and Local Fiscal Recovery Funds $605,276
93.090 Guardianship Assistance $395,656
93.052 National Family Caregiver Support, Title Iii, Part E $390,709
93.505 Affordable Care Act - Maternal, Infant and Early Childhood Home Visiting Program $331,865
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $311,442
93.268 Immunization Cooperative Agreements $267,364
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $264,246
16.564 Crime Laboratory Improvement $260,525
93.747 Elder Abuse Prevention Interventions Program $246,978
93.645 Stephanie Tubbs Jones Child Welfare Services Program $240,746
16.922 Equitable Sharing Program $224,297
93.940 Hiv Prevention Activities Health Department Based $213,189
93.053 Nutrition Services Incentive Program $179,000
14.231 Emergency Solutions Grant Program $160,583
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $86,183
84.181 Special Education-Grants for Infants and Families $83,215
16.609 Project Safe Neighborhoods $79,074
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $58,685
16.738 Edward Byrne Memorial Justice Assistance Grant Program $57,943
93.069 Public Health Emergency Preparedness $40,553
97.042 Emergency Management Performance Grants $33,672
20.600 State and Community Highway Safety $33,040
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $31,234
93.136 Injury Prevention and Control Research and State and Community Based Programs $30,727
16.606 State Criminal Alien Assistance Program $24,648
97.067 Homeland Security Grant Program $22,401
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $22,323
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $22,308
16.548 Delinquency Prevention Program $20,925
93.071 Medicare Enrollment Assistance Program $18,167
93.994 Maternal and Child Health Services Block Grant to the States $13,763
84.027 Special Education Grants to States $11,648
93.991 Preventive Health and Health Services Block Grant $10,902
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $8,284
14.239 Home Investment Partnerships Program $5,395
66.032 State Indoor Radon Grants $1,978
16.580 Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants Program $1,874
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $1,186
16.839 Stop School Violence $-5,818
14.218 Community Development Block Grants/entitlement Grants $-20,720